Cash flow statements /
Cash flow statements / International Federation of Accountants. - New York, N.Y. : IFAC, 1998. - 43 páginas : ilustradas ; 23 cm. - Exposure draft ; 2 .
Scope, 1 -- Benefits of cash flow information, 8 -- Definitions, 11 -- Presentation of a cash flow statement, 16 -- Reporting cash flows from operating activities, 29 -- Reporting cash flows from investing and financing activities, 33 -- Reporting cash flows on a net basis, 34 -- Foreign currency cash flows, 37 -- Extraordinary items, 41 -- Interest and dividends, 43 -- Taxes on net surplus, 47 -- Investments in controlled entities, associates and joint ventures, 50 -- Acquisitions and disposals of controlled entities and other operating units, 52 -- Non-cash transactions, 57 -- Components of cash and cash Equivalents, 59 -- Other disclosures, 62 -- Effective date, 67 -- Appendix - cash flow statement.
Contabilidad.
Gestión financiera.
HF 5601 .E96 199808 no. 2